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    <title>1996 (5) TMI 223 - CEGAT, MUMBAI</title>
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    <description>An adjudication order may be vitiated where the assessee is denied a proper hearing and the chance to cross-examine witnesses whose statements are relied upon. The record showed that an adjournment request had been made before the hearing date, the matter was taken up in the absence of the regular advocate, and cross-examination had been sought in the reply to the show cause notice. Because oral evidence was material to the dispute, the hearing before the adjudicating authority was treated as inadequate and the matter was restored for a fresh adjudication with proper opportunity to lead evidence and be heard.</description>
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    <pubDate>Wed, 15 May 1996 00:00:00 +0530</pubDate>
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      <title>1996 (5) TMI 223 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=85639</link>
      <description>An adjudication order may be vitiated where the assessee is denied a proper hearing and the chance to cross-examine witnesses whose statements are relied upon. The record showed that an adjournment request had been made before the hearing date, the matter was taken up in the absence of the regular advocate, and cross-examination had been sought in the reply to the show cause notice. Because oral evidence was material to the dispute, the hearing before the adjudicating authority was treated as inadequate and the matter was restored for a fresh adjudication with proper opportunity to lead evidence and be heard.</description>
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      <pubDate>Wed, 15 May 1996 00:00:00 +0530</pubDate>
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